---
kind: "unit"
title: "26"
title_heading: "Internal Revenue Code"
key: "stF/ch70/schA/ptII"
level: "part"
label: "Part II"
heading: "Jeopardy Assessments"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/stF-ch70-schA-ptII"
sections_count: 4
---

# Part II — Jeopardy Assessments

Title 26 — Internal Revenue Code › Subtitle F — Procedure and Administration › Chapter 70 — Jeopardy, Receiverships, Etc. › Subchapter A — Jeopardy

## Sections

- [§6861. Jeopardy assessments of income, estate, gift, and certain excise taxes](/usc/26/6861.md)
- [§6862. Jeopardy assessment of taxes other than income, estate, gift, and certain excise taxes](/usc/26/6862.md)
- [§6863. Stay of collection of jeopardy assessments](/usc/26/6863.md)
- [§6864. Termination of extended period for payment in case of carryback](/usc/26/6864.md)